Vendor Account - Best Practices

Dears,

What is the best practice shall we continue to use seperate account group for 1) Local Manufacturers, 2) Foreign Manufactures, 3) Local Vendors, 4) Foreign Vendors, or shall we use vendors account for manufacturers.

Pls note that we are not dealing directly with the manufacturers (only in 5% cases we are dealing with manufacturers). The manufacturers we are entering in Material Master data only.

Thanks,